At the formation of elements from a substrate, sometimes variation arises in the characteristics of the elements due to the distribution of thickness of the substrate. As an example of such elements, for example a crystal vibrator can be illustrated. A crystal vibrator is provided with a frequency characteristic corresponding to the thickness of a quartz substrate. The thickness of this substrate has a distribution in the planar direction (in-plane distribution). The in-plane distribution (variation) of the thickness of the substrate is directly connected to variation of the frequency characteristic. Therefore, uneven characteristics have been adjusted by the shape, thickness, etc. of the electrodes formed on the substrate, or pieces obtained by breaking down the substrate have been sorted according to their thicknesses so as not to cause variation of characteristics before forming elements (see for example Japanese Patent Publication No. 2006-93865A and Japanese Patent Publication No. 2004-191079A).